Sound absorbing panel



FIG. 1 is a rear, right, top perspective view of a sound absorbing panelin accordance with our new design;

FIG. 2 is a front elevation view thereof;

FIG. 3 is a rear elevation view thereof;

FIG. 4 is a top plan view thereof;

FIG. 5 is a bottom plan view thereof;

FIG. 6 is a right side elevation view thereof; and,

FIG. 7 is a left side elevation view thereof.

CLAIM The ornamental design for a sound absorbing panel, as shown anddescribed.